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I saw this in action in the UK. I was staying at a relatives who is celebrating a 50th. She was expecting a parcel from a friend in Oz, a gift, but what she got was a letter saying it was held to ransom until VAT and a handling fee were paid online to parcel force. Oh, and if you wanted it delivered earlier then you had an option to pay extra for expedited delivery...
So it's not just on what you buy, but on what your friends and family will send you.
Basically auspost would be the tax collector so no dramas there. They must be doing this based on the declared value of goods made at point of posting. Ouch.
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